Case Law Details
Neo Built through its proprietor Vs ETO-cum-Proper Officer and another (Punjab and Haryana High Court)
For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act and where cancellation order was passed upto 12.06.2020, the later of the following dates shall be considered:-
a. Date of service of the said cancellation order; or
b. 31st day of August, 2020.
It must be mentioned here that around this time the country was affected by the Coronavirus pandemic and ultimately the respondents issued Notification No. 34/2021 dated 29.08.2021 (Annexure P-10), whereby in modification of the earlier notifications, the Government on the recommendations of the council notified that, where a registration has been cancelled and the time limit for making application for revocation of registration falls during the period 01.03.2020 to 31.08.2020, the time limit for making application shall be extended upto 30th day of September 2021.
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